M/S. Krishna Traders, Cuttack vs. Chief Commissioner Of CT And GST, Cuttack

WP(C)/27148/2024HC OrissaGSTCNR ODHC01079462202428 August 2026Bench: MR. JUSTICE MANASH RANJAN PATHAK,MR. JUSTICE MURAHARI SRI RAMAN4 pages

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Held

The Court granted the petitioner leave to withdraw the writ petition to avail the remedy under Section 107 of the GST Act. The Court allowed the petitioner to file an appeal within four weeks and make the statutory deposit.

Facts

The petitioner challenged a show-cause notice and consequential order under Section 74 of the GST Act. The petitioner argued that the subsequent proceedings were barred by Section 6(2)(b) of the Act, as a prior notice had been issued by the Central Revenue for a similar period.

Key Issues

Whether the State Revenue could initiate proceedings under Section 74 when a prior notice was issued by Central Revenue for a similar period, and whether the petitioner could withdraw the writ to pursue alternative remedy.

Sections Cited

Section 74, Section 6(2)(b), Section 107, Section 107(6), Section 107(7)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page 1 of 4 IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No. 27148 of 2024 [CNR No. ODHC010794622024] M/s. Krishna Traders, Cuttack … Petitioner Mr. Rudra Prasad Kar, Senior Advocate along with Ms. Itishree Tripathy, Advocate -Versus- Chief Commissioner of CT & GST, Cuttack & Others … Opposite Parties Mr. Sujan Kumar Roy Choudhury, Senior Standing Counsel (CGST) Mr. Sunil Mishra, Standing Counsel (CT & GST Organisation) CORAM: THE HON’BLE MR. JUSTICE MANASH RANJAN PATHAK AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 28.08.2026

02.1.

Challenge is laid to show-cause notice dated 31st January, 2024 and the consequential order dated 23rd October, 2024 under Section 74 of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017 (collectively, ‘the CGST Act’ in short) passed by State Tax Officer, CT & CST Officer, CT & GST Circle, Cuttack-II, Cuttack for the tax period(s) from April, 2019 to March, 2020, as the same is contrary to provisions contained in Section 6(2)(b) of the said Act.

This Court, appreciating

The judgment continues below.

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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.